Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 4 U.K. Pensions: [F1 lump sum allowance and lump sum and death benefit allowance]: transitional provision

Textual Amendments

F1 Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

PART 3 U.K. Reference numbers etc

Penalties for non-supply, or fraudulent etc supply, of information under paragraph 17 or 18 U.K.

20 U.K. In column 2 of the Table in section 98 of TMA 1970 (provisions about information where non-compliance etc attracts penalties), at the appropriate place insert—

“paragraph 17 or 18 of Schedule 4 to FA 2016;”